# Article 317-3-3, paragraph (1), item (i), its wordings — Local Tax Act

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How the wording of Article 317-3-3, paragraph (1), item (i) (第三百十七条の三の三第一項第一号) changed with each amendment, and how it will change.

- Law: Local Tax Act (地方税法) — https://japanlaw.org/en/local-tax-act
- Provision: Article 317-3-3, paragraph (1), item (i) (第三百十七条の三の三第一項第一号) — https://japanlaw.org/en/local-tax-act/art-317-3-3/par-1/item-1 (as Markdown: https://japanlaw.org/md/en/local-tax-act/art-317-3-3/par-1/item-1)
- The law's amendments: https://japanlaw.org/en/local-tax-act/amendments
- 2 wordings, oldest first.

## 1. Before Act No. 2 of 2026

- State: In force

Japanese:

> 当該公的年金等支払者の名称

English (Machine translation, not official):

> the appellation of that payer of public pensions, etc.;

## 2. 1 January 2027 — Act No. 2 of 2026

- State: Not yet in force
- Takes effect: 1 January 2027
- The amendment: Reworded (Act No. 2 of 2026) — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002

Japanese:

> 所得税法第二百三条の六第一項の規定により同項に規定する申告書を提出しなければならない者

English (Machine translation, not official):

> a person who must submit the return prescribed in Article 203-6, paragraph (1) of the Income Tax Act pursuant to that paragraph;

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## Sources

- The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226)
- English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/487)
- English titles of the amending laws: Written for this site with AI
- The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270101_507AC0000000007)
- The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/325AC0000000226/20270101_508AC0000000002)